Ensuring proper corporate compliance is a key responsibility for every director. One such important requirement is the annual filing of DIR-3 KYC with the Ministry of Corporate Affairs (MCA). This filing keeps a director’s details accurate, verified, and updated in the MCA records, thereby strengthening transparency and accountability.
Applicability of DIR-3 KYC
As per Section 153 of the Companies Act, 2013, read with Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014, every person holding a Director Identification Number (DIN) must file DIR-3 KYC annually. The form requires details such as PAN, Aadhaar, address, mobile number, and email ID to be authenticated.
Due Date for Filing
- For DINs allotted on or before 31st March, the KYC filing must be completed by 30th September of the immediately succeeding financial year.
- For DINs allotted after 31st March, the first KYC filing is due only in the next financial year.
For example, if a DIN is allotted in July 2025, the first KYC becomes due by 30th September 2026.
Penalty for Non-filing
Failure to submit DIR-3 KYC within the prescribed due date leads to the DIN being marked as “Deactivated due to Non-filing of DIR-3 KYC.” A deactivated DIN restricts the director from filing any statutory forms with MCA. To reactivate, the director must file the pending KYC along with a late fee of ₹5,000, after which the DIN is automatically restored.
Importance of DIR-3 KYC Compliance
Timely filing of DIR-3 KYC helps directors avoid penalties, ensures their DIN remains active, and supports smooth corporate filings. It is a crucial compliance step to maintain the credibility and good standing of both the director and the company.
Ensuring proper corporate compliance is an important duty for every director.
One essential requirement is the annual submission of DIR-3 KYC to the Ministry of Corporate Affairs (MCA). This process makes sure that a director's information is correct, checked, and up to date in the MCA records, which helps in making the company more transparent and accountable.
DIR-3 KYC applies to everyone who has a Director Identification Number (DIN).
According to Section 153 of the Companies Act, 2013, along with Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014, all such individuals must file DIR-3 KYC every year. The form asks for personal details like PAN, Aadhaar, address, mobile number, and email ID to be verified.
The deadline for submitting DIR-3 KYC depends on when the DIN was given.
If the DIN was assigned by March 31, the KYC must be filed by September 30 of the next financial year.
If the DIN was given after March 31, the first KYC filing is due in the following financial year. For example, if a DIN was given in July 2025, the first KYC filing needs to be done by September 30, 2026.
If a director does not file DIR-3 KYC on time, their DIN gets marked as “Deactivated due to Non-filing of DIR-3 KYC.”
A deactivated DIN stops the director from filing any official forms with MCA. To get the DIN back, the director must submit the pending KYC form and pay a late fee of ₹5,000. Once this is done, the DIN is automatically restored.
Filing DIR-3 KYC in India on time helps directors avoid penalties, keeps their DIN active, and makes sure that all official company filings go smoothly.
It is a vital part of staying compliant and maintaining the good reputation of both the director and the company.
